Australian-British academic Kylie Moore-Gilbert has revealed that Iranian officials attempted to recruit her as a spy during her more than 800 days in prison in Iran.
In her first interview since being freed and returning to Australia in November, Dr Moore-Gilbert told Sky News that her time in prison gave her prolonged anxiety and "panic attacks".
A Middle Eastern Studies expert at Melbourne University, Ms Moore-Gilbert, 33, was arrested in 2018 at Tehran airport and accused of spying. The trial was conducted in secrecy and she was sentenced to ten years in prison. The academic has always maintained her innocence.
On Tuesday she said that representatives of Iran's Revolutionary Guard attempted to enlist her for their own purposes.
“I knew that the reason that they didn’t engage in any meaningful negotiations with the Australians … was because they wanted to recruit me, they wanted me to work for them as a spy,” she said.
“[They said] that if I co-operated with them and agreed to become a spy for them, they would free me.”
She said the Revolutionary Guard was not interested in spying on Australia, where she lives and works, but in using her "academic status as a cover story and travelling to other Middle Eastern countries and perhaps European countries, perhaps America, and collecting information for them there".
Ms Moore-Gilbert, 33, has written extensively on the Middle East and published works on the Arab uprisings in 2011.
Her articles include a 2015 review of a book on Middle East politics by the Israeli academic Yoel Guzansky.
She completed her master’s degree in Middle Eastern studies at Cambridge in 2013, and her doctorate at the University of Melbourne. She has since worked at Monash University and Melbourne.
Ms Moore-Gilbert said Iranian officials saw her as a potential asset.
“I think the Revolutionary Guards had told the prison, ‘If anything happens to this foreign woman, who is of high value to us, then there will be hell to pay,’” she said.
Despite this apparent view, Ms Moore-Gilbert endured harsh treatment and poor conditions in Iran's notorious Evin prison and later Qarchak prison.
Her prison term began with one month of solitary confinement in a small, cold cell where she was subjected to constant light and noise.
She said the conditions drove her "completely insane".
“I’d lost it, I’d lost the plot. I was completely crazy. Just entertaining your brain for such a long period of time … I was never physically tortured with the things you think about, like pulling fingernails or being electrocuted – that never happened to me – but I was beaten up once and forcibly injected with a syringe of tranquilliser against my will and that was in early 2020,” she said.
Despite suffering anxiety and panic attacks, the academic said she maintained her resolve as best she could by telling herself each day: “I am free. No matter what you do to me, I am still free.”
The Melbourne University lecturer became emotional when talking about returning to Australia and seeing her mother again for the first time in well over two years.
“I opened the door of the hotel room and she was there, and that was lovely. She just gave me the biggest hug. Of course, she said she loves me and I said I love her and we just hugged and had some low-key time together, mother-daughter time. It was nice.”
While Iranian media reported that three of Iran's citizens were released in exchange for Ms Moore-Gilbert two years and three months into her 10-year sentence, and Thai officials said they returned three Iranians involved in a failed 2012 bomb plot, the Australian Government has refused to confirm if a prisoner swap was conducted.
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Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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Bio
Born in Dibba, Sharjah in 1972.
He is the eldest among 11 brothers and sisters.
He was educated in Sharjah schools and is a graduate of UAE University in Al Ain.
He has written poetry for 30 years and has had work published in local newspapers.
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His favourite book is The Quran, and 'Maze of Innovation and Creativity', written by his brother.
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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The Uefa Awards winners
Uefa Men's Player of the Year: Virgil van Dijk (Liverpool)
Uefa Women's Player of the Year: Lucy Bronze (Lyon)
Best players of the 2018/19 Uefa Champions League
Goalkeeper: Alisson (Liverpool)
Defender: Virgil van Dijk (Liverpool)
Midfielder: Frenkie de Jong (Ajax)
Forward: Lionel Messi (Barcelona)
Uefa President's Award: Eric Cantona